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  • Part 2

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Use this part if you were a resident of Timor-Leste. Otherwise proceed to Part 3.

    What you need

    • All your payment summaries for the 2004-05 income year.
    • Details of your JPDA income - from your employer or your pay slips.
    • TaxPack 2005 and TaxPack 2005 supplement if you are completing a paper tax return. See More information to find out how to get copies of these publications.

    You need to know

    Ten per cent of your income earned for work or services performed in the JPDA is taxed in Australia. Your payer should have deducted Australian tax at the minimum rate of 29% on 10% of your JPDA income.

    When completing D1 to D5, you show only 10% of your expenses relating to your work in the JPDA.

    What you need to do

    Before you start on item 1 of your tax return, complete Worksheet 3 for each payment summary that includes JPDA income.

    Worksheet 3: Assessable JPDA income for resident of Timor-Leste

    Row

    Calculation element

    Amount (Jose)

    Amount (You)

    (a)

    Total gross income shown on your payment summary

    $120,000

    $

    (b)

    Total gross JPDA income included on your payment summary

    $120,000

    $

    (c)

    Subtract (b) from (a)

    $0

    $

    (d)

    Divide (b) by 10

    $12,000

    $

    (e)

    Add (c) and (d)

    $12,000

    $

    The amount at (e) is the amount you need to include at item 1 on page 3 of your tax return.

    Example: Peter working whole year in Timor-Leste

    Peter, a labourer, was a resident of Timor-Leste for the whole year. His payment summary shows a gross payment of $120,000 and tax withheld of $3,480. His sole source of income was from the JPDA. Peter had work-related expenses of $200.

    Peter will claim $20 (that is, 10% of $200) as his work-related expenses.

    Peter will receive a tax refund of $5.80 (that is, $3,474.20 (tax payable) - $3,480 (tax withheld)).

    End of example

    Go to Part 3 if you ticked D on the schedule. Otherwise go to Check that you have.

    Last modified: 05 Mar 2020QC 18003